{"id":16046,"date":"2026-08-28T06:45:55","date_gmt":"2026-08-28T06:45:55","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=16046"},"modified":"2026-08-28T06:47:12","modified_gmt":"2026-08-28T06:47:12","slug":"modulo-tedesco-di-partenariato-8865","status":"publish","type":"page","link":"https:\/\/taxrep.us\/it\/united-states-germany\/german-partnership-form-8865\/","title":{"rendered":"modulo-di-partenariato-tedesco-8865"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"16046\" class=\"elementor elementor-16046\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-93c4892 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93c4892\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-265a472\" data-id=\"265a472\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f2b3a6 elementor-widget elementor-widget-html\" data-id=\"8f2b3a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n.taxrep-us-de-german-partnership-form-8865,\r\n.taxrep-us-de-german-partnership-form-8865 * {\r\n  box-sizing: border-box;\r\n}\r\n\r\n.taxrep-us-de-german-partnership-form-8865 {\r\n  --tgp8-navy: #0e2942;\r\n  --tgp8-navy-light: #173c5d;\r\n  --tgp8-blue: #2b6f97;\r\n  --tgp8-blue-soft: #eaf3f8;\r\n  --tgp8-red: #d94141;\r\n  --tgp8-red-soft: #fbecec;\r\n  --tgp8-text: #1c2b38;\r\n  --tgp8-muted: #617181;\r\n  --tgp8-line: #dbe3e8;\r\n  --tgp8-soft: #f4f7f9;\r\n  --tgp8-white: #ffffff;\r\n  --tgp8-shadow: 0 16px 42px rgba(14, 41, 66, 0.10);\r\n  --tgp8-width: 1180px;\r\n\r\n  color: var(--tgp8-text);\r\n  font-family: Inter, ui-sans-serif, -apple-system, BlinkMacSystemFont,\r\n    \"Segoe UI\", Roboto, Helvetica, Arial, sans-serif;\r\n  line-height: 1.65;\r\n  -webkit-font-smoothing: antialiased;\r\n}\r\n\r\n.taxrep-us-de-german-partnership-form-8865 a {\r\n  color: inherit;\r\n  text-decoration: none;\r\n}\r\n\r\n.tgp8-wrap {\r\n  width: min(calc(100% - 40px), var(--tgp8-width));\r\n  margin-inline: auto;\r\n}\r\n\r\n.tgp8-section {\r\n  padding: 82px 0;\r\n}\r\n\r\n.tgp8-section-soft {\r\n  background: var(--tgp8-soft);\r\n}\r\n\r\n.tgp8-eyebrow {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 10px;\r\n  margin: 0 0 15px;\r\n  color: var(--tgp8-blue);\r\n  font-size: 0.82rem;\r\n  font-weight: 800;\r\n  letter-spacing: 0.12em;\r\n  text-transform: uppercase;\r\n}\r\n\r\n.tgp8-eyebrow::before {\r\n  content: \"\";\r\n  width: 28px;\r\n  height: 3px;\r\n  border-radius: 999px;\r\n  background: var(--tgp8-red);\r\n}\r\n\r\n.taxrep-us-de-german-partnership-form-8865 h1,\r\n.taxrep-us-de-german-partnership-form-8865 h2,\r\n.taxrep-us-de-german-partnership-form-8865 h3 {\r\n  margin-top: 0;\r\n  color: var(--tgp8-navy);\r\n  line-height: 1.14;\r\n  letter-spacing: -0.025em;\r\n}\r\n\r\n.taxrep-us-de-german-partnership-form-8865 h1 {\r\n  max-width: 950px;\r\n  margin-bottom: 22px;\r\n  font-size: clamp(2.7rem, 5vw, 4.8rem);\r\n}\r\n\r\n.taxrep-us-de-german-partnership-form-8865 h2 {\r\n  margin-bottom: 18px;\r\n  font-size: clamp(2rem, 3.2vw, 3rem);\r\n}\r\n\r\n.taxrep-us-de-german-partnership-form-8865 h3 {\r\n  margin-bottom: 11px;\r\n  font-size: 1.38rem;\r\n}\r\n\r\n.taxrep-us-de-german-partnership-form-8865 p {\r\n  margin: 0 0 18px;\r\n}\r\n\r\n.tgp8-lead {\r\n  max-width: 880px;\r\n  color: #42596e;\r\n  font-size: clamp(1.08rem, 1.8vw, 1.28rem);\r\n}\r\n\r\n\/* HERO *\/\r\n\r\n.tgp8-hero {\r\n  position: relative;\r\n  overflow: hidden;\r\n  padding: 94px 0 78px;\r\n  background:\r\n    radial-gradient(\r\n      circle at 88% 17%,\r\n      rgba(43, 111, 151, 0.18),\r\n      transparent 24%\r\n    ),\r\n    radial-gradient(\r\n      circle at 75% 80%,\r\n      rgba(217, 65, 65, 0.08),\r\n      transparent 20%\r\n    ),\r\n    linear-gradient(135deg, #ffffff 0%, #f4f8fb 68%, #edf4f7 100%);\r\n}\r\n\r\n.tgp8-hero::after {\r\n  content: \"US \u00d7 DE\";\r\n  position: absolute;\r\n  right: 2vw;\r\n  bottom: -8px;\r\n  color: rgba(14, 41, 66, 0.038);\r\n  font-size: clamp(5rem, 13vw, 10.5rem);\r\n  font-weight: 900;\r\n  line-height: 1;\r\n  pointer-events: none;\r\n}\r\n\r\n.tgp8-hero-content {\r\n  position: relative;\r\n  z-index: 1;\r\n}\r\n\r\n.tgp8-breadcrumb {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin-bottom: 18px;\r\n  color: var(--tgp8-muted);\r\n  font-size: 0.9rem;\r\n}\r\n\r\n.tgp8-breadcrumb span:not(:last-child)::after {\r\n  content: \"\u203a\";\r\n  margin-left: 7px;\r\n  color: #98a5af;\r\n}\r\n\r\n.tgp8-jump-nav {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 10px;\r\n  margin-top: 31px;\r\n}\r\n\r\n.tgp8-jump-link {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  min-height: 42px;\r\n  padding: 9px 16px;\r\n  border: 1px solid #b8c6d0;\r\n  border-radius: 999px;\r\n  background: rgba(255, 255, 255, 0.86);\r\n  color: var(--tgp8-navy);\r\n  font-size: 0.92rem;\r\n  font-weight: 730;\r\n  transition:\r\n    transform 0.18s ease,\r\n    border-color 0.18s ease,\r\n    background 0.18s ease;\r\n}\r\n\r\n.tgp8-jump-link:hover {\r\n  transform: translateY(-2px);\r\n  border-color: var(--tgp8-blue);\r\n  background: #fff;\r\n}\r\n\r\n\/* INTRO *\/\r\n\r\n.tgp8-intro {\r\n  max-width: 900px;\r\n}\r\n\r\n.tgp8-intro strong {\r\n  color: var(--tgp8-navy);\r\n}\r\n\r\n\/* TOPICS *\/\r\n\r\n.tgp8-topic-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(4, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 42px;\r\n}\r\n\r\n.tgp8-topic-card {\r\n  position: relative;\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  overflow: hidden;\r\n  padding: 29px;\r\n  border: 1px solid var(--tgp8-line);\r\n  border-radius: 20px;\r\n  background: var(--tgp8-white);\r\n  box-shadow: 0 8px 24px rgba(14, 41, 66, 0.045);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease,\r\n    border-color 0.2s ease;\r\n}\r\n\r\n.tgp8-topic-card::before {\r\n  content: \"\";\r\n  position: absolute;\r\n  top: 0;\r\n  left: 0;\r\n  width: 100%;\r\n  height: 5px;\r\n  background: var(--tgp8-blue);\r\n}\r\n\r\n.tgp8-topic-card:nth-child(2n)::before {\r\n  background: var(--tgp8-red);\r\n}\r\n\r\n.tgp8-topic-card:nth-child(4n)::before {\r\n  background: var(--tgp8-navy);\r\n}\r\n\r\n.tgp8-topic-card:hover {\r\n  transform: translateY(-5px);\r\n  border-color: rgba(43, 111, 151, 0.42);\r\n  box-shadow: var(--tgp8-shadow);\r\n}\r\n\r\n.tgp8-topic-number {\r\n  margin-bottom: 13px;\r\n  color: var(--tgp8-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 850;\r\n  letter-spacing: 0.08em;\r\n}\r\n\r\n.tgp8-topic-card p {\r\n  margin-bottom: 24px;\r\n  color: var(--tgp8-muted);\r\n}\r\n\r\n.tgp8-card-link {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 8px;\r\n  margin-top: auto;\r\n  color: var(--tgp8-navy);\r\n  font-weight: 780;\r\n}\r\n\r\n.tgp8-card-link::after {\r\n  content: \"\u2192\";\r\n  transition: transform 0.18s ease;\r\n}\r\n\r\n.tgp8-topic-card:hover .tgp8-card-link::after,\r\n.tgp8-situation-card:hover .tgp8-card-link::after,\r\n.tgp8-article-card:hover .tgp8-card-link::after {\r\n  transform: translateX(4px);\r\n}\r\n\r\n\/* SYSTEM *\/\r\n\r\n.tgp8-system-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1fr) minmax(340px, 0.8fr);\r\n  gap: 46px;\r\n  align-items: center;\r\n  margin-top: 50px;\r\n  padding: 36px;\r\n  border: 1px solid var(--tgp8-line);\r\n  border-radius: 20px;\r\n  background: var(--tgp8-white);\r\n}\r\n\r\n.tgp8-system-box p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tgp8-system-points {\r\n  display: grid;\r\n  gap: 10px;\r\n  margin: 0;\r\n  padding: 0;\r\n  list-style: none;\r\n}\r\n\r\n.tgp8-system-points li {\r\n  position: relative;\r\n  padding-left: 24px;\r\n  color: var(--tgp8-muted);\r\n}\r\n\r\n.tgp8-system-points li::before {\r\n  content: \"\u2713\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tgp8-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n\/* SITUATIONS *\/\r\n\r\n.tgp8-situation-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(3, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 40px;\r\n}\r\n\r\n.tgp8-situation-card {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  padding: 28px;\r\n  border: 1px solid var(--tgp8-line);\r\n  border-radius: 18px;\r\n  background: var(--tgp8-white);\r\n  box-shadow: 0 8px 22px rgba(14, 41, 66, 0.045);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tgp8-situation-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tgp8-shadow);\r\n}\r\n\r\n.tgp8-situation-card p {\r\n  color: var(--tgp8-muted);\r\n}\r\n\r\n.tgp8-tags {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin: 2px 0 22px;\r\n}\r\n\r\n.tgp8-tag {\r\n  display: inline-flex;\r\n  padding: 5px 9px;\r\n  border-radius: 999px;\r\n  background: var(--tgp8-blue-soft);\r\n  color: var(--tgp8-blue);\r\n  font-size: 0.73rem;\r\n  font-weight: 700;\r\n}\r\n\r\n\/* ARTICLES *\/\r\n\r\n.tgp8-article-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(3, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 40px;\r\n}\r\n\r\n.tgp8-article-card {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  overflow: hidden;\r\n  border: 1px solid var(--tgp8-line);\r\n  border-radius: 18px;\r\n  background: var(--tgp8-white);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tgp8-article-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tgp8-shadow);\r\n}\r\n\r\n.tgp8-article-accent {\r\n  height: 6px;\r\n  background: var(--tgp8-blue);\r\n}\r\n\r\n.tgp8-article-card:nth-child(3n + 1) .tgp8-article-accent {\r\n  background: var(--tgp8-red);\r\n}\r\n\r\n.tgp8-article-card:nth-child(3n + 3) .tgp8-article-accent {\r\n  background: var(--tgp8-navy);\r\n}\r\n\r\n.tgp8-article-body {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  padding: 26px;\r\n}\r\n\r\n.tgp8-article-meta {\r\n  margin-bottom: 11px;\r\n  color: var(--tgp8-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 800;\r\n  letter-spacing: 0.07em;\r\n  text-transform: uppercase;\r\n}\r\n\r\n.tgp8-article-body p {\r\n  color: var(--tgp8-muted);\r\n}\r\n\r\n\/* SEARCH *\/\r\n\r\n.tgp8-search-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1fr) auto;\r\n  gap: 30px;\r\n  align-items: center;\r\n  margin-top: 45px;\r\n  padding: 31px 34px;\r\n  border: 1px solid var(--tgp8-line);\r\n  border-radius: 18px;\r\n  background: var(--tgp8-blue-soft);\r\n}\r\n\r\n.tgp8-search-box p {\r\n  margin-bottom: 0;\r\n  color: #506b7e;\r\n}\r\n\r\n\/* TOOLS *\/\r\n\r\n.tgp8-tool-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1.1fr) minmax(280px, 0.9fr);\r\n  gap: 46px;\r\n  align-items: center;\r\n  padding: 44px;\r\n  border-radius: 24px;\r\n  background:\r\n    linear-gradient(\r\n      130deg,\r\n      rgba(255, 255, 255, 0.08),\r\n      transparent 52%\r\n    ),\r\n    var(--tgp8-navy);\r\n  box-shadow: 0 22px 48px rgba(14, 41, 66, 0.22);\r\n}\r\n\r\n.tgp8-tool-box h2,\r\n.tgp8-tool-box p {\r\n  color: var(--tgp8-white);\r\n}\r\n\r\n.tgp8-tool-box p {\r\n  color: rgba(255, 255, 255, 0.76);\r\n}\r\n\r\n.tgp8-tool-links {\r\n  display: grid;\r\n  gap: 10px;\r\n}\r\n\r\n.tgp8-tool-link {\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n  gap: 15px;\r\n  padding: 13px 16px;\r\n  border: 1px solid rgba(255, 255, 255, 0.22);\r\n  border-radius: 12px;\r\n  color: var(--tgp8-white);\r\n  font-weight: 720;\r\n}\r\n\r\n.tgp8-tool-link::after {\r\n  content: \"\u2192\";\r\n}\r\n\r\n\/* BUTTONS *\/\r\n\r\n.tgp8-button {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  min-height: 50px;\r\n  padding: 13px 23px;\r\n  border-radius: 999px;\r\n  background: var(--tgp8-navy);\r\n  color: var(--tgp8-white) !important;\r\n  font-weight: 780;\r\n  white-space: nowrap;\r\n  box-shadow: 0 12px 26px rgba(14, 41, 66, 0.16);\r\n}\r\n\r\n.tgp8-button-alt {\r\n  background: var(--tgp8-blue);\r\n}\r\n\r\n.tgp8-contact {\r\n  text-align: center;\r\n}\r\n\r\n.tgp8-contact p {\r\n  max-width: 760px;\r\n  margin-inline: auto;\r\n  color: var(--tgp8-muted);\r\n}\r\n\r\n\/* RESPONSIVE *\/\r\n\r\n@media (max-width: 1060px) {\r\n  .tgp8-topic-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n\r\n  .tgp8-situation-grid,\r\n  .tgp8-article-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n}\r\n\r\n@media (max-width: 820px) {\r\n  .tgp8-system-box,\r\n  .tgp8-tool-box,\r\n  .tgp8-search-box {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tgp8-wrap {\r\n    width: min(calc(100% - 28px), var(--tgp8-width));\r\n  }\r\n\r\n  .tgp8-section {\r\n    padding: 62px 0;\r\n  }\r\n\r\n  .tgp8-hero {\r\n    padding: 68px 0 58px;\r\n  }\r\n\r\n  .tgp8-jump-link {\r\n    width: 100%;\r\n  }\r\n\r\n  .tgp8-topic-grid,\r\n  .tgp8-situation-grid,\r\n  .tgp8-article-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n\r\n  .tgp8-system-box,\r\n  .tgp8-tool-box {\r\n    padding: 29px 24px;\r\n  }\r\n\r\n  .tgp8-button {\r\n    width: 100%;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<style>\r\n.taxrep-us-de-german-partnership-form-8865 .tgp8-hero h1 {\r\n  max-width: 1020px;\r\n}\r\n\r\n.tgp8-topic-kicker {\r\n  display: inline-flex;\r\n  margin-bottom: 13px;\r\n  padding: 6px 11px;\r\n  border-radius: 999px;\r\n  background: var(--tgp8-blue-soft);\r\n  color: var(--tgp8-blue);\r\n  font-size: 0.78rem;\r\n  font-weight: 800;\r\n}\r\n\r\n.tgp8-two-col {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1.2fr) minmax(300px, .8fr);\r\n  gap: 44px;\r\n  align-items: start;\r\n}\r\n\r\n.tgp8-side-box {\r\n  padding: 28px;\r\n  border: 1px solid var(--tgp8-line);\r\n  border-radius: 18px;\r\n  background: var(--tgp8-white);\r\n  box-shadow: 0 8px 24px rgba(14,41,66,.045);\r\n}\r\n\r\n.tgp8-side-box h3 {\r\n  font-size: 1.22rem;\r\n}\r\n\r\n.tgp8-side-list {\r\n  display: grid;\r\n  gap: 10px;\r\n  margin: 0;\r\n  padding: 0;\r\n  list-style: none;\r\n}\r\n\r\n.tgp8-side-list li {\r\n  position: relative;\r\n  padding-left: 23px;\r\n  color: var(--tgp8-muted);\r\n}\r\n\r\n.tgp8-side-list li::before {\r\n  content: \"\u2192\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tgp8-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n.tgp8-step-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(4,minmax(0,1fr));\r\n  gap: 20px;\r\n  margin-top: 38px;\r\n}\r\n\r\n.tgp8-step {\r\n  padding: 25px;\r\n  border: 1px solid var(--tgp8-line);\r\n  border-radius: 18px;\r\n  background: var(--tgp8-white);\r\n}\r\n\r\n.tgp8-step-no {\r\n  margin-bottom: 10px;\r\n  color: var(--tgp8-red);\r\n  font-size: .75rem;\r\n  font-weight: 850;\r\n  letter-spacing: .08em;\r\n}\r\n\r\n.tgp8-step p {\r\n  margin-bottom: 0;\r\n  color: var(--tgp8-muted);\r\n}\r\n\r\n.tgp8-question-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(2,minmax(0,1fr));\r\n  gap: 18px;\r\n  margin-top: 36px;\r\n}\r\n\r\n.tgp8-question-card {\r\n  padding: 24px 25px;\r\n  border: 1px solid var(--tgp8-line);\r\n  border-radius: 16px;\r\n  background: var(--tgp8-white);\r\n}\r\n\r\n.tgp8-question-card h3 {\r\n  font-size: 1.18rem;\r\n}\r\n\r\n.tgp8-question-card p {\r\n  margin-bottom: 0;\r\n  color: var(--tgp8-muted);\r\n}\r\n\r\n.tgp8-note {\r\n  margin-top: 34px;\r\n  padding: 24px 27px;\r\n  border-left: 5px solid var(--tgp8-blue);\r\n  border-radius: 0 14px 14px 0;\r\n  background: var(--tgp8-blue-soft);\r\n}\r\n\r\n.tgp8-note p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tgp8-sister {\r\n  display: grid;\r\n  grid-template-columns: minmax(0,1fr) auto;\r\n  gap: 28px;\r\n  align-items: center;\r\n  margin-top: 38px;\r\n  padding: 29px 32px;\r\n  border: 1px solid var(--tgp8-line);\r\n  border-radius: 18px;\r\n  background: var(--tgp8-white);\r\n}\r\n\r\n.tgp8-sister p {\r\n  margin-bottom: 0;\r\n  color: var(--tgp8-muted);\r\n}\r\n\r\n@media (max-width: 980px) {\r\n  .tgp8-step-grid {\r\n    grid-template-columns: repeat(2,minmax(0,1fr));\r\n  }\r\n}\r\n\r\n@media (max-width: 820px) {\r\n  .tgp8-two-col,\r\n  .tgp8-sister {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tgp8-step-grid,\r\n  .tgp8-question-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n<\/style>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n<div class=\"taxrep-us-de-german-partnership-form-8865\">\r\n\r\n  <section class=\"tgp8-hero\">\r\n    <div class=\"tgp8-wrap tgp8-hero-content\">\r\n      <div class=\"tgp8-breadcrumb\" aria-label=\"Briciola di pane\">\r\n        <span><a href=\"\/it\/\">Casa<\/a><\/span>\r\n        <span><a href=\"\/it\/stati-uniti-germania\/\">Stati Uniti-Germania<\/a><\/span>\r\n        <span><a href=\"\/it\/stati-uniti-germania\/dichiarazione-dei-redditi-2\/\">Dichiarazioni fiscali e rendiconti<\/a><\/span>\r\n        <span>Partnership tedesca \u2013 Modulo 8865<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"tgp8-eyebrow\">Reporting sulla partnership estera USA-Germania<\/p>\r\n      <h1>Partnership tedesca: Obblighi di dichiarazione del Modulo 8865 per i contribuenti statunitensi<\/h1>\r\n\r\n      <p class=\"tgp8-lead\">\r\n        Un cittadino statunitense che possiede una partecipazione in una partnership tedesca potrebbe essere tenuto alla presentazione del Modulo 8865. L'analisi dipende dalla classificazione fiscale statunitense dell'entit\u00e0, dalla percentuale di propriet\u00e0, dal controllo, dai conferimenti, dalle acquisizioni e dalle cessioni, e pu\u00f2 generare questioni annuali relative al reddito, alla base imponibile e al credito d'imposta estero.\r\n      <\/p>\r\n\r\n      <nav class=\"tgp8-jump-nav\" aria-label=\"Sezioni della pagina\">\r\n        <a class=\"tgp8-jump-link\" href=\"#overview\">Panoramica<\/a>\r\n        <a class=\"tgp8-jump-link\" href=\"#categories\">8865 Categorie<\/a>\r\n        <a class=\"tgp8-jump-link\" href=\"#tax\">Tasse statunitensi<\/a>\r\n        <a class=\"tgp8-jump-link\" href=\"#records\">Registri<\/a>\r\n        <a class=\"tgp8-jump-link\" href=\"#planning\">Elenco annuale<\/a>\r\n      <\/nav>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"overview\" class=\"tgp8-section\">\r\n    <div class=\"tgp8-wrap\">\r\n      <div class=\"tgp8-two-col\">\r\n        <div class=\"tgp8-intro\">\r\n          <p class=\"tgp8-eyebrow\">Panoramica<\/p>\r\n          <h2>La forma giuridica tedesca non determina di per s\u00e9 la forma di dichiarazione fiscale statunitense<\/h2>\r\n\r\n          <p class=\"tgp8-lead\">\r\n            Una GbR, KG, OHG tedesca o altra entit\u00e0 deve prima essere classificata ai fini fiscali statunitensi. Se viene trattata come una partnership estera, potrebbe essere applicabile il Modulo 8865 a seconda della propriet\u00e0, del controllo e delle transazioni della persona statunitense.\r\n          <\/p>\r\n\r\n          <p>\r\n            Le dichiarazioni fiscali tedesche non sostituiscono la rendicontazione delle partnership negli Stati Uniti. La dichiarazione statunitense pu\u00f2 richiedere informazioni dettagliate sui soci, sul capitale, sui redditi e sulle transazioni, oltre alla quota personale di reddito della partnership del contribuente.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"tgp8-side-box\">\r\n          <h3>Domande da risolvere<\/h3>\r\n          <ul class=\"tgp8-side-list\">\r\n            <li>Come viene classificata l'entit\u00e0 tedesca ai fini fiscali statunitensi?<\/li>\r\n            <li>Qual \u00e8 la percentuale posseduta direttamente o indirettamente?<\/li>\r\n            <li>La persona statunitense controlla la societ\u00e0 di persone?<\/li>\r\n            <li>Quale categoria del Modulo 8865 si applica?<\/li>\r\n            <li>Sono stati fatti contributi o cambiamenti di propriet\u00e0?<\/li>\r\n            <li>Come devono essere monitorate la base e le distribuzioni?<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n      <\/div>\r\n\r\n      <div class=\"tgp8-sister\">\r\n        <div>\r\n          <h3>Prospettiva fiscale tedesca<\/h3>\r\n          <p>\r\n            La controparte tedesca di TaxRep si concentra sulla tassazione delle societ\u00e0 di persone tedesche, sull'attribuzione del reddito ai soci e sull'interazione con la rendicontazione statunitense.\r\n          <\/p>\r\n        <\/div>\r\n        <a class=\"tgp8-button tgp8-button-alt\"\r\n           href=\"https:\/\/taxrep.de\/fachwissen\/deutschland-usa\/unternehmen-und-beteiligungen\/\">\r\n          Una prospettiva tedesca aperta\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"categories\" class=\"tgp8-section tgp8-section-soft\">\r\n    <div class=\"tgp8-wrap\">\r\n      <p class=\"tgp8-eyebrow\">Categorie di deposito del modulo 8865<\/p>\r\n      <h2>Il controllo, i cambiamenti di propriet\u00e0 e i contributi possono far scattare l'obbligo di segnalazione<\/h2>\r\n\r\n      <div class=\"tgp8-situation-grid\">\r\n\r\n        <article class=\"tgp8-situation-card\">\r\n          <h3>Controllo di una societ\u00e0 di persone estera<\/h3>\r\n          <p>\r\n            Una persona statunitense che controlla una partnership estera pu\u00f2 affrontare ampi obblighi di segnalazione tramite il Modulo 8865, incluse informazioni finanziarie e sui partner.\r\n          <\/p>\r\n          <div class=\"tgp8-tags\"><span class=\"tgp8-tag\">Controllo<\/span><span class=\"tgp8-tag\">Categoria 1<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tgp8-situation-card\">\r\n          <h3>Modifiche della propriet\u00e0<\/h3>\r\n          <p>\r\n            L'acquisizione, la cessione o la modifica di una partecipazione significativa in una societ\u00e0 di persone pu\u00f2 generare l'obbligo di presentare il Modulo 8865 in relazione a specifici eventi.\r\n          <\/p>\r\n          <div class=\"tgp8-tags\"><span class=\"tgp8-tag\">Acquisizione<\/span><span class=\"tgp8-tag\">Disposizione<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tgp8-situation-card\">\r\n          <h3>Contributi a una societ\u00e0 di persone estera<\/h3>\r\n          <p>\r\n            I contributi in contanti o in beni possono far scattare una segnalazione separata a seconda dell'importo, della propriet\u00e0 e dei fatti circostanti.\r\n          <\/p>\r\n          <div class=\"tgp8-tags\"><span class=\"tgp8-tag\">Contributo<\/span><span class=\"tgp8-tag\">Categoria 3<\/span><\/div>\r\n        <\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"tax\" class=\"tgp8-section\">\r\n    <div class=\"tgp8-wrap\">\r\n      <p class=\"tgp8-eyebrow\">Tassazione dei soci negli Stati Uniti<\/p>\r\n      <h2>Il reddito di partenariato e le distribuzioni richiedono un monitoraggio statunitense separato<\/h2>\r\n\r\n      <div class=\"tgp8-question-grid\">\r\n\r\n        <div class=\"tgp8-question-card\">\r\n          <h3>Allocazione del reddito<\/h3>\r\n          <p>\r\n            La quota imponibile del partner statunitense potrebbe dover essere determinata secondo le norme statunitensi anzich\u00e9 limitarsi a copiare l'allocazione della partnership tedesca.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgp8-question-card\">\r\n          <h3>Base esterna<\/h3>\r\n          <p>\r\n            La base esterna statunitense deve essere tracciata separatamente dal conto capitale tedesco perch\u00e9 contributi, reddito, perdite e distribuzioni possono influire in modo diverso.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgp8-question-card\">\r\n          <h3>Distribuzioni<\/h3>\r\n          <p>\r\n            Le distribuzioni di una partnership possono avere diverse conseguenze negli Stati Uniti a seconda della base, della propriet\u00e0 distribuita e delle precedenti assegnazioni di reddito.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tgp8-question-card\">\r\n          <h3>Crediti d'imposta esteri<\/h3>\r\n          <p>\r\n            L'imposta tedesca pagata dal o imputata al socio pu\u00f2 essere rilevante per i crediti d'imposta esteri degli Stati Uniti, fatte salve le norme di localizzazione, categoria e tempistica.\r\n          <\/p>\r\n        <\/div>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"records\" class=\"tgp8-section tgp8-section-soft\">\r\n    <div class=\"tgp8-wrap\">\r\n      <p class=\"tgp8-eyebrow\">Classificazione e archiviazione<\/p>\r\n      <h2>La classificazione delle entit\u00e0 viene prima della scelta del modulo di segnalazione<\/h2>\r\n\r\n      <div class=\"tgp8-article-grid\">\r\n\r\n        <article class=\"tgp8-article-card\"><div class=\"tgp8-article-accent\"><\/div><div class=\"tgp8-article-body\">\r\n          <div class=\"tgp8-article-meta\">Classificazione<\/div>\r\n          <h3>Societ\u00e0 di persone o societ\u00e0 di capitali?<\/h3>\r\n          <p>Un'entit\u00e0 tedesca potrebbe richiedere il Modulo 8865, il Modulo 5471 o un altro modulo a seconda della sua classificazione ai fini fiscali statunitensi.<\/p>\r\n          <a class=\"tgp8-card-link\" href=\"\/it\/stati-uniti-germania\/quote-di-partecipazione-aziendale\/\">Esplora la classificazione delle entit\u00e0<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tgp8-article-card\"><div class=\"tgp8-article-accent\"><\/div><div class=\"tgp8-article-body\">\r\n          <div class=\"tgp8-article-meta\">Modulo 5471<\/div>\r\n          <h3>Rendicontazione di una GmbH tedesca<\/h3>\r\n          <p>Se l'entit\u00e0 viene trattata come una societ\u00e0 estera anzich\u00e9 come una partnership, potrebbe trovare applicazione il Modulo 5471.<\/p>\r\n          <a class=\"tgp8-card-link\" href=\"\/it\/stati-uniti-germania\/modulo-5471-per-srl-tedesca\/\">Leggi la guida del Modulo 5471<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tgp8-article-card\"><div class=\"tgp8-article-accent\"><\/div><div class=\"tgp8-article-body\">\r\n          <div class=\"tgp8-article-meta\">Modulo 8858<\/div>\r\n          <h3>Dichiarazione di entit\u00e0 estera ignorata ai fini fiscali<\/h3>\r\n          <p>Se l'entit\u00e0 \u00e8 considerata trasparente ai fini fiscali statunitensi, il Modulo 8858 pu\u00f2 diventare rilevante al posto del Modulo 8865.<\/p>\r\n          <a class=\"tgp8-card-link\" href=\"\/it\/stati-uniti-germania\/dichiarazione-dei-redditi-2\/\">Esplora la segnalazione di entit\u00e0 estere<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tgp8-article-card\"><div class=\"tgp8-article-accent\"><\/div><div class=\"tgp8-article-body\">\r\n          <div class=\"tgp8-article-meta\">Propriet\u00e0<\/div>\r\n          <h3>Variazioni di soci e capitale<\/h3>\r\n          <p>Le variazioni nella propriet\u00e0, i conferimenti di capitale e le distribuzioni possono alterare la categoria di deposito e i prospetti richiesti.<\/p>\r\n          <a class=\"tgp8-card-link\" href=\"\/it\/stati-uniti-germania\/quote-di-partecipazione-aziendale\/\">Esplora le partecipazioni societarie<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tgp8-article-card\"><div class=\"tgp8-article-accent\"><\/div><div class=\"tgp8-article-body\">\r\n          <div class=\"tgp8-article-meta\">Crediti d'imposta<\/div>\r\n          <h3>Imposta tedesca e Modulo 1116<\/h3>\r\n          <p>Le imposte tedesche a livello di socio possono essere rilevanti per i crediti d'imposta esteri statunitensi, ma \u00e8 importante l'abbinamento per categoria e anno.<\/p>\r\n          <a class=\"tgp8-card-link\" href=\"\/it\/stati-uniti-germania\/form-1116-german-tax\/\">Leggi la guida al Modulo 1116<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tgp8-article-card\"><div class=\"tgp8-article-accent\"><\/div><div class=\"tgp8-article-body\">\r\n          <div class=\"tgp8-article-meta\">Conformit\u00e0 annuale<\/div>\r\n          <h3>Coordinamento del ritorno negli Stati Uniti<\/h3>\r\n          <p>Il modulo 8865 deve essere coordinato con il modulo 1040 e qualsiasi altra dichiarazione correlata di attivit\u00e0 o conti esteri.<\/p>\r\n          <a class=\"tgp8-card-link\" href=\"\/it\/stati-uniti-germania\/dichiarazione-dei-redditi-cittadino-americano-residente-in-germania\/\">Leggi la guida al deposito annuale<\/a>\r\n        <\/div><\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"planning\" class=\"tgp8-section\">\r\n    <div class=\"tgp8-wrap\">\r\n      <p class=\"tgp8-eyebrow\">Elenco di controllo del modulo annuale 8865<\/p>\r\n      <h2>Aggiornare i registri dei partner e delle partnership durante tutto l'anno<\/h2>\r\n\r\n      <div class=\"tgp8-question-grid\">\r\n        <div class=\"tgp8-question-card\"><h3>Calendario della propriet\u00e0<\/h3><p>Traccia la propriet\u00e0 diretta, indiretta e attribuita nei momenti rilevanti dell'anno.<\/p><\/div>\r\n        <div class=\"tgp8-question-card\"><h3>Accordo di partenariato<\/h3><p>Conserva l'accordo e le modifiche che mostrano i diritti economici, i diritti di voto e le disposizioni di allocazione.<\/p><\/div>\r\n        <div class=\"tgp8-question-card\"><h3>Conferimenti di capitale<\/h3><p>Documentare i contributi in contanti e in beni, comprese le date e i valori.<\/p><\/div>\r\n        <div class=\"tgp8-question-card\"><h3>Finanziari tedeschi<\/h3><p>Conservare i bilanci annuali, le ripartizioni fiscali e le informazioni sui conti di capitale dei soci.<\/p><\/div>\r\n        <div class=\"tgp8-question-card\"><h3>Distribuzioni e trasferimenti<\/h3><p>Tracciare le distribuzioni, i cambiamenti dei partner e qualsiasi vendita o trasferimento della quota di partnership.<\/p><\/div>\r\n        <div class=\"tgp8-question-card\"><h3>carte di lavoro sulla base imponibile statunitense<\/h3><p>Tieni i fogli di lavoro della base esterna e dell'allocazione del reddito separati dal capitale fiscale tedesco.<\/p><\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tgp8-section tgp8-section-soft\">\r\n    <div class=\"tgp8-wrap\">\r\n      <p class=\"tgp8-eyebrow\">Guide correlate tra Stati Uniti e Germania<\/p>\r\n      <h2>Continua con le questioni relative alle entit\u00e0 straniere pertinenti<\/h2>\r\n\r\n      <div class=\"tgp8-topic-grid\">\r\n        <a class=\"tgp8-topic-card\" href=\"\/it\/stati-uniti-germania\/dichiarazione-dei-redditi-2\/\">\r\n          <div class=\"tgp8-topic-number\">08<\/div>\r\n          <h3>Dichiarazioni fiscali e rendiconti<\/h3>\r\n          <p>Torna al centro di reportistica completo USA-Germania.<\/p>\r\n          <span class=\"tgp8-card-link\">Scopri la reportistica<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgp8-topic-card\" href=\"\/it\/stati-uniti-germania\/quote-di-partecipazione-aziendale\/\">\r\n          <div class=\"tgp8-topic-number\">04<\/div>\r\n          <h3>Attivit\u00e0 commerciali e partecipazioni societarie<\/h3>\r\n          <p>Classificazione delle entit\u00e0 transfrontaliere e tassazione della propriet\u00e0.<\/p>\r\n          <span class=\"tgp8-card-link\">Esplora le attivit\u00e0<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgp8-topic-card\" href=\"\/it\/stati-uniti-germania\/modulo-5471-per-srl-tedesca\/\">\r\n          <div class=\"tgp8-topic-number\">5471<\/div>\r\n          <h3>GmbH tedesca \u2013 Modulo 5471<\/h3>\r\n          <p>Dichiarazione per societ\u00e0 estere in cui l'entit\u00e0 tedesca \u00e8 trattata come una societ\u00e0 di capitali.<\/p>\r\n          <span class=\"tgp8-card-link\">Esplora il Modulo 5471<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tgp8-topic-card\" href=\"\/it\/stati-uniti-germania\/form-1116-german-tax\/\">\r\n          <div class=\"tgp8-topic-number\">1116<\/div>\r\n          <h3>Modulo 1116<\/h3>\r\n          <p>Credito d'imposta estero per l'imposta tedesca.<\/p>\r\n          <span class=\"tgp8-card-link\">Esplora il Modulo 1116<\/span>\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tgp8-section\">\r\n    <div class=\"tgp8-wrap tgp8-contact\">\r\n      <p class=\"tgp8-eyebrow\">Reporting sulla partnership estera USA-Germania<\/p>\r\n      <h2>Possiedi una partecipazione in una societ\u00e0 di persone tedesca?<\/h2>\r\n      <p>\r\n        Possiamo esaminare la classificazione delle entit\u00e0 statunitensi, le categorie di deposito del Modulo 8865, la propriet\u00e0 e il controllo, i contributi, le distribuzioni, la base e la rendicontazione annuale.\r\n      <\/p>\r\n      <a class=\"tgp8-button\" href=\"\/it\/contatto\/\">Discuti la rendicontazione della tua partnership<\/a>\r\n    <\/div>\r\n  <\/section>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Home United States\u2013Germany Tax Returns &amp; Reporting German Partnership \u2013 Form 8865 U.S.\u2013Germany Foreign Partnership Reporting German Partnership: Form 8865 Reporting for U.S. Taxpayers A U.S. person who owns an interest in a German partnership may have Form 8865 reporting. The analysis depends on the entity&#8217;s U.S. tax classification, ownership percentage, control, contributions, acquisitions and [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":15689,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"class_list":["post-16046","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>German Partnership &amp; Form 8865 | U.S. Tax Guide<\/title>\n<meta name=\"description\" content=\"Tax guidance on German partnerships for U.S. taxpayers, including Form 8865, ownership, control, contributions, basis and reporting.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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